In Garrett County, Maryland, short-term rentals are referred to as Transient Vacation Rental Units (TVRUs) and are legal under local regulations. The business landscape primarily caters to tourism, capitalizing on the area's natural beauty, especially in locations like Deep Creek Lake, where cottages and cabins are popular. Such properties thrive due to their appeal to both vacationers seeking recreational activities and those wanting to escape urban environments. The County imposes an 8% accommodation tax on rental units, and hosts must acquire a license to legally operate a TVRU. The regulations are enforced by the Garrett County Planning and Land Management Department, which provides guidelines on occupancy limits, safety requirements, and licensing procedures. Overall, the market environment is robust in the peak summer season, with a steady influx of visitors, making Garrett County a preferred destination for both leisure and occasional business travelers. For more details, visit the official site at the Garrett County government's page on TVRUs:.